1- 5. Estimated and actual Goodwill Passion Company is trying to decide whether or not to acquire Desiree, Inc... The following balance sheet for Desiree Inc. provides information about the book values. Estimated market values are also listed, based upon passion company's appraisals Desiree, Inc. Desiree, Inc. Book Value market value Current Assets $260,000 $260,000 Property, plant and equipment (net) 650,000 740,000 Total Assets 5910,000 5100.000 Total Liabilities 5400,000 5400,000 Common Stock $10 per share 160,000 Retained earnings 5910,000 Total Liabilities